REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF CUSTOMS Appellant

V/S

Sarad Chand Agrahari Respondents

Referred Judgements :-

KANNUNGO AND CO. VS. COMMISSIONER OF CUSTOMS,CALCUTTA AND OTHERS [REFERRED TO]
NARESH J. SUKHWANI VS. UNION OF INDIA [REFERRED TO]
SURJEET SINGH CHHABRA V. UNION OF INDIA [REFERRED TO]
LAKSHMAN EXPORTS LIMITS VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
UNION OF INDIA V. PADAM NARAIN AGARWAL [REFERRED TO]
JINDAL DRUGS PVT. LTD. VS. UNION OF INDIA [REFERRED TO]
ANDAMAN TIMBER INDUSTRIES VS. COMMISSIONER OF C.EX. KOLKATA-II [REFERRED TO]
KANUNGO AND COMPANYMPANY VS. COLLECTOR OF CUSTOMS [REFERRED TO]
MAHARASHTRA STATE BOARD OF SECONDARY AND HIGHER SECONDARY EDUCATION VS. K S GANDHI [REFERRED TO]
K T M S MOHD AMANULLAH QUARESHI VS. UNION OF INDIA [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. PARMARTH IRON PVT LTD [REFERRED TO]
A.S. MOTORS PVT. LTD VS. UNION OF INDIA [REFERRED TO]
DEVI DAYAL VS. UNION OF INDIA (UOI) [REFERRED TO]

JUDGEMENT

(1.) Heard Shri Dheeraj Srivastava, learned counsel appearing for the appellants and Shri Jameel Ahmad, learned counsel appearing for the respondents.

(2.) The present custom appeals under Sec. 130 of the Customs Act, 1962 [hereinafter referred to as 'the Act, 1962'] arises out of a common order dated April 24, 2025 passed by the Customs, Excise & Service Appellate Tribunal, Allahabad, Regional Bench - Court No. 1. Since the issues involved in all these appeals are similar in nature and the decision in Custom Appeal No. 19 of 2025 would have a bearing upon all the appeals, we are deciding the specific questions of law in C.U.S.A. No. 19 of 2025.

(3.) In Custom Appeal No. 19 of 2025, the following substantial questions of law have been raised by the Revenue department:-

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COMMISSIONER OF CUSTOMS Vs. SARAD CHAND AGRAHARI

Referred Judgements :-

JUDGEMENT

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